Manus Clothing Store sells men$$s suits in a state where the sales tax rate is $6\%.$ Manus Clothing Store engaged in the following transactions for $2023.$ Sales tax of $6$ percent is collected on all sales.

$1.$ Suit sales, not including sales tax, for $2023$ amounted to $$150,000$ cash.

$2.$ Cost of goods sold was $$108,000$ for the year.

$3.$ Paid the sales tax collected to the state agency.

Prepare the journal entries for the preceding transactions.